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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to determinations for tax exemptions; 2
amending s. 196.012, F.S.; revising circumstances 3
under which certain aircraft operations are deemed to 4
serve a governmental, municipal, or public purpose or 5
function; amending s. 196.199, F.S.; revising 6
provisions to provide that certain leasehold interests 7
in governmental property that have been determined to 8
be exempt from ad valorem taxation remain so fo r the 9
duration of the lease; providing an effective date. 10
11
Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Subsection (6) of section 196.012, Florida 14
Statutes, is amended to read: 15
196.012 Definitions. —For the purpose of this chapter, the 16
following terms are defined as follows, except where the context 17
clearly indicates otherwise: 18
(6) Governmental, municipal, or public purpose or function 19
is shall be deemed to be served or performed when the lessee 20
under any leasehold intere st created in property of the United 21
States, the state or any of its political subdivisions, or any 22
municipality, agency, special district, authority, or other 23
public body corporate of the state is demonstrated to perform a 24
function or serve a governmental purpose which could properly be 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
performed or served by an appropriate governmental unit or which 26
is demonstrated to perform a function or serve a purpose which 27
would otherwise be a valid subject for the allocation of public 28
funds. For purposes of the prec eding sentence, an activity 29
undertaken by a lessee which is permitted under the terms of its 30
lease of real property designated as an aviation area on an 31
airport layout plan which has been approved by the Federal 32
Aviation Administration and which real prope rty is used for the 33
administration, operation, business offices and activities 34
related specifically thereto in connection with the conduct of 35
an aircraft full service fixed base operation which provides 36
goods and services to the general aviation public in the 37
promotion of air commerce is shall be deemed an activity that is 38
part of the administration of the airport and which serves an 39
essential a governmental, municipal, or public purpose or 40
function which would otherwise be a valid subject for the 41
allocation of public funds. Any activity undertaken by a lessee 42
which is permitted under the terms of its lease of real property 43
designated as a public airport as defined in s. 332.004(14) by 44
municipalities, agencies, special districts, authorities, or 45
other public bodies corporate and public bodies politic of the 46
state, a spaceport as defined in s. 331.303, or which is located 47
in a deepwater port identified in s. 403.021(9)(b) and owned by 48
one of the foregoing governmental units, subject to a leasehold 49
or other possessory interest of a nongovernmental lessee that is 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
deemed to perform an aviation, airport, aerospace, maritime, or 51
port purpose or operation required for the operation of such 52
facility is shall be deemed an activity that is part of the 53
administration of the airport, spaceport, or deepwater port and 54
serves an essential a governmental, municipal, or public purpose 55
which would otherwise be a valid subject for the allocation of 56
public funds. The use by a lessee, licensee, or management 57
company of real propert y or a portion thereof as a convention 58
center, visitor center, sports facility with permanent seating, 59
concert hall, arena, stadium, park, or beach is deemed a use 60
that serves a governmental, municipal, or public purpose or 61
function when access to the prop erty is open to the general 62
public with or without a charge for admission. If property 63
deeded to a municipality by the United States is subject to a 64
requirement that the Federal Government, through a schedule 65
established by the Secretary of the Interior, d etermine that the 66
property is being maintained for public historic preservation, 67
park, or recreational purposes and if those conditions are not 68
met the property will revert back to the Federal Government, 69
then such property shall be deemed to serve a munic ipal or 70
public purpose. The term "governmental purpose" also includes a 71
direct use of property on federal lands in connection with the 72
Federal Government's Space Exploration Program or spaceport 73
activities as defined in s. 212.02(22). Real property and 74
tangible personal property owned by the Federal Government or 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Space Florida and used for defense and space exploration 76
purposes or which is put to a use in support thereof shall be 77
deemed to perform an essential national governmental purpose and 78
shall be exempt. "Owned by the lessee" as used in this chapter 79
does not include personal property, buildings, or other real 80
property improvements used for the administration, operation, 81
business offices and activities related specifically thereto in 82
connection with the conduct of an aircraft full service fixed 83
based operation which provides goods and services to the general 84
aviation public in the promotion of air commerce provided that 85
the real property is designated as an aviation area on an 86
airport layout plan approve d by the Federal Aviation 87
Administration. For purposes of determination of "ownership," 88
buildings and other real property improvements which will revert 89
to the airport authority or other governmental unit upon 90
expiration of the term of the lease shall be d eemed "owned" by 91
the governmental unit and not the lessee. Providing two -way 92
telecommunications services to the public for hire by the use of 93
a telecommunications facility, as defined in s. 364.02(14), and 94
for which a certificate is required under chapter 364 does not 95
constitute an exempt use for purposes of s. 196.199, unless the 96
telecommunications services are provided by the operator of a 97
public-use airport, as defined in s. 332.004, for the operator's 98
provision of telecommunications services for the air port or its 99
tenants, concessionaires, or licensees, or unless the 100
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telecommunications services are provided by a public hospital. 101
Section 2. Subsection (5) of section 196.199, Florida 102
Statutes, is amended to read: 103
196.199 Government property exemption .— 104
(5) Leasehold interests in governmental property are shall 105
not be exempt pursuant to this subsection unless an application 106
for exemption has been filed on or before March 1 with the 107
property appraiser. The property appraiser shall review the 108
application and make findings of fact which shall be presented 109
to the value adjustment board at its convening, whereupon the 110
board shall take appropriate action regarding the application. 111
If the property appraiser or the value adjustment board grants 112
the exemption in whole or in part is granted, or is established 113
by judicial proceeding, it shall remain valid for the duration 114
of the lease, including extensions of the lease that were 115
contemplated in the original lease, unless the lessee changes 116
its use, in which case the lessee shall again submit an 117
application for exemption. If the operations of the lessee do 118
not change after the exemption is granted, the lessee shall not 119
be required to submit any further applications for exemption for 120
the duration of the lease, inclu ding extensions thereof that 121
were contemplated in the original lease. The requirements set 122
forth in s. 196.194 shall apply to all applications made under 123
this subsection. 124
Section 3. This act shall take effect July 1, 2022. 125